1917 War Tax Guide: The Federal Laws Covering: the Income Tax, Stamp Tax, Profits Tax, Business Tax, Estate Tax, Corporation Tax, Codified, Index, Explained, Illustrated, with Charts for Quick Reference

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Reilly and Britton Company, 1917 - Income tax - 113 pages
 

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Page 32 - Fraternal beneficiary societies, orders, or associations, (A) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
Page 103 - ... upon the net income of such corporation a tax equal to 50 per centum of the amount thereof, which shall be in addition to the tax imposed by section 13 and shall be computed, collected, and paid upon the same basis and in the same manner and subject to the same provisions of law, including penalties, as that tax.
Page 107 - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes.
Page 109 - That all administrative, special and general provisions of law, including the laws in relation to the assessment, remission, collection, and refund of internalrevenue taxes not heretofore specifically repealed, and not inconsistent with the provisions of this title, are hereby extended and made applicable to all the provisions of this title and to the tax herein imposed, and all provisions of title I of such Act of September eighth, nineteen SEC.
Page 112 - ... per centum of the total space, the rate of postage shall be the same as if the whole of such publication was devoted to matter other than advertisements...
Page 1 - ... also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.
Page 108 - ... good will, trade-marks, trade brands, the franchise of a corporation or partnership, or other intangible property, shall be included as invested capital if .the corporation or partnership made payment bona fide therefor specifically as such in cash or tangible property...
Page 32 - ... organized and operated exclusively for the mutual benefit of their members, nor to any corporation or association organized and operated exclusively for religious, charitable, scientific, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual...
Page 107 - An Act to increase the revenue, and for other purposes," approved September eighth, nineteen hundred and sixteen...
Page 32 - Club organized and operated exclusively for pleasure, recreation, and other non-profitable purposes, no part of the net income of which inures to the benefit of any private stockholder or member; 10. Farmers...

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